https://www.taxtmi.com/caselaws?id=427841 HC held that detention under Section 129 and confiscation under Section 130 of the GST Act are distinct, independent powers and cannot be interchanged. Once the Proper Officer invokes powers to inspect, detain or seize goods/vehicle under Sections 67 or 129, he cannot convert such proceedings into confiscation under Section 130, which is an ultimate penal measure to be exercised only where tax and penalty remain unpaid post a Section 129 order. The impugned confiscation and the Appellate Authority's affirming order were found illegal and quashed. As the goods had been auctioned, respondents were directed to remit sale proceeds minus penalty under Section 129(1)(a) and release the conveyance. en-us Tue, 16 Aug 2022 00:00:00 +0530 Fri, 12 Dec 2025 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427841 HC held that detention under Section 129 and confiscation under Section 130 of the GST Act are distinct, independent powers and cannot be interchanged. Once the Proper Officer invokes powers to inspect, detain or seize goods/vehicle under Sections 67 or 129, he cannot convert such proceedings into confiscation under Section 130, which is an ultimate penal measure to be exercised only where tax and penalty remain unpaid post a Section 129 order. The impugned confiscation and the Appellate Authority's affirming order were found illegal and quashed. As the goods had been auctioned, respondents were directed to remit sale proceeds minus penalty under Section 129(1)(a) and release the conveyance. Case-Laws GST Tue, 16 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427841